MAN (86/110)

No. 2275

Decision given 26 January 1987.

Taxable supplies – Zero-rated supplies – Live animals of a kind generally used as food – Value Added Tax Act 1983, Sch. 5, Grp. 1.

  The appellant taxpayer carried on the business of fish farming, trading as Aldborough Carp Farm. The issue to be determined by the Tribunal was ‘is live carp as dealt with by the appellant standard-rated or zero-rated for output tax purposes?’ This depended on whether the carp in question were held to be a supply of live fish of a kind generally used as food for human consumption so as to be within general item 4 read with Note (2) of Sch. 5 to the Act.

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